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OEM German ones start with 113 or 311 (or 211 on the T2). The 041s are made from casting of the original 040 heads - the BR indicates made in Brazil. The 041 heads have 39.3mm Intake and 32mm Exhaust (just slightly larger than stock - 35.5x32). Years ago they were the hot head to have. The 043 Mexican or 044 are touted as being better now - they both have larger valves (40x35.5mm). Some 041s use 3/4" reach plugs but others don't (still use 1/2" reach) - just depends on who commissioned the casting (CB, Gene Berg, Bug Pack, SCAT, MOFOCO).
Wolf; only a small correction; the 043's are stock heads with stock valve sizes. The 044's come with larger valves. Maybe you've seen re-worked 043's with larger valves retrofitted. They're all good as long as they're OEM VW or one of their suppliers such as Autolinea in Brazil (the same ones who manufacture the CB 044's). All those have the right alloys and fins for proper cooling.
Ricardo is correct. 041 heads (termed racing heads) don't do much if any with regards to performance. 40-mm x 35.5-mm 044 castings do offer larger intake and exhaust ports thatn stock and do give some added performance and they can be mildly ported and polished for some nice added umpppp.
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